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The 'Pillar Two' Global Minimum Tax (Elgar Tax Law and Practice) - Hardcover

 
9781035308736: The 'Pillar Two' Global Minimum Tax (Elgar Tax Law and Practice)
Hardcover
ISBN 10: 1035308738 ISBN 13: 9781035308736
Verlag: Edward Elgar Publishing Ltd, 2024

Inhaltsangabe

Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules.



Key Features:

  • Exploration of the Pillar 2 proposal’s formative development
  • Detailed discussion of key concepts such as process legitimacy
  • Examination of the Pillar 2 objectives and the reasons which led to its adoption
  • Assessment of the interaction between the GloBE rules and national law, European law and existing bilateral tax treaties
  • Consideration of the impact of the new regime on multinational businesses and the future interaction of states through tax competition
    • Step-by-step analysis of the complex set of GloBE model rules that have been put in place to make the minimum taxation regime effective



    • This authoritative book is an essential resource for legal practitioners practising in tax law, fiscal policy and commercial law. The applied nature of the text is also of great benefit to policymakers working in the taxation sphere. Scholars and students of international taxation will similarly find this to be a useful reference.

    Die Inhaltsangabe kann sich auf eine andere Ausgabe dieses Titels beziehen.

    Über die Autorin bzw. den Autor

    Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

    „Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.

    Verlag
    Edward Elgar Publishing Ltd
    Erscheinungsdatum
    2024
    Sprache
    Englisch
    ISBN 10 
    1035308738
    ISBN 13 
    9781035308736
    Einband
    Gebundene Ausgabe
    Anzahl der Seiten
    337
    Herausgeber
    Haslehner Werner, Kofler Georg, Pantazatou Katerina, Rust Alexander
    Kontakt zum Hersteller
    Nicht verfügbar
    Verantwortliche Person
    Buchbär
    info@buchbaer.de

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